Description of accounting policy for climate change Description of accounting policy for basis of measurement Description of accounting policy for subsequent expenditure Description of accounting policy for consideration of climate risk impact Description of accounting policy for contract costs Description of accounting policy for allocation of central costs Description of accounting policy for individually significant items Disclosure of alternative performance measures (APMs) and adjusting items Disclosure of individually significant items Disclosure of profit attributable to members of the parent company Disclosure of disposals Disclosure of audit exemption Individually Significant Items Credit gains/(losses) recognised on financial assets Other administrative expenses Contingent consideration receivable Current contingent consideration Adjustments for depreciation of property, plant and equipment Adjustments for depreciation of right-of-use assets Adjustments for cash-settled share-based payments Adjustments for amortisation of customer contracts and relationships Adjustments for amortisation of software and development costs Adjustments for impairment of software costs Adjustments for lease financing costs Adjustments for other financing costs Adjustments for acquisition of businesses – transaction costs Adjustments for disposal of business – transaction costs Adjustments for ISIs (non cash impact) Adjustments for profit on disposal of right-of-use assets Adjustments for profit on disposal of business (DDI) Adjustments for research and development UK tax credits Adjustments for research and development US tax credits Interest element of lease payments classified as operating activities Other interest paid classified as operating activities Acquisition of trade and assets as part of business combinations, classified as investing activities Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Change in net debt resulting from cash flows (net of deferred issue costs) Interest incurred on borrowings Interest paid on borrowings Non-cash movements (release of deferred issue costs) Issue costs related to borrowings Effect of foreign currency on cash flows Foreign currency translation differences on borrowings Net debt excluding lease liabilities Transfer hedging reserve to retained earnings